Tax Appeals Commission determination 103TACD2020 regarding Income Tax, 2020

• Administrative Decision Number: 103TACD2020
• Date: 03 March 2020
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

103TACD2020

BETWEEN/

[APPELLANT]

Appellant

-and-

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Appeal

1. This appeal relates to a claim for the repayment of tax pursuant to section 865 of

the Taxes Consolidation Act, 1997 in respect of the year of assessment 2011. The

appeal is adjudicated without a hearing in accordance with section 949U of the

Taxes Consolidation Act, 1997.

Background

2. By letter dated 26 June 2017 the Appellant was informed that the Revenue

Commissioners were precluded from repaying an overpayment of tax for the year

of assessment 2011 as the claim was not made within the four-year period in section

865(4) of the Taxes Consolidation Act, 1997. The Appellant was informed that, in

accordance with section 865(7) of the Taxes Consolidation Act, 1997, an appeal

against the decision not to repay the overpayment of tax could be made, within 30